M/S Northern Coal Fields Limited vs. Commissioner Commercial Tax
Held
The Court held that the issue was identical to a previous case where similar equipment used for transport within mine premises was considered capital goods entitled to ITC. The Court applied the ratio of the previous decision.
Facts
The assessee sought input tax credit (ITC) on consumable stores and spares used for operating dumpers within its mine premises for transporting coal. The Tribunal dismissed the appeal, denying the ITC.
Key Issues
Whether dumpers used for transporting coal within mine premises are capital goods and entitled to input tax credit, and if they fall under exclusionary clauses.
Sections Cited
Section 2(f), Section 13(1)(a), Section 2(f)(B), Section 2(f)(iv), Rule 21(o), Rule 21(s), Section 2(28)
AI-generated summary — verify with the full judgment below
Court No. - 38 Case :- SALES/TRADE TAX REVISION No. - 30 of 2016 Revisionist :- M/S Northern Coal Fields Limited Opposite Party :- Commissioner Commercial Tax Counsel for Revisionist :- Krishna Agarwal Counsel for Opposite Party :- C.S.C. Hon'ble Saumitra Dayal Singh,J.
Heard Shri Rakesh Ranjan Agarwal, Senior Advocate, assisted by Shri Krishna Agarwal and Shri Amit Goyal, learned counsel for the assessee and Shri A.C. Tripathi, learned Standing Counsel.
Present revision has been filed by the assessee against the order of the Commercial Tax Tribunal, Varanasi, dated 20.11.2015 in Second Appeal No. 6 of 2015 for A.Y. 2007-08 (U.P.). By that order, the Tribunal has dismissed the assessee's appeal on the issue of entitlement of ITC on consumable stores and spares used to operate dumper/equipment that the assessee claims to have employed within its mine premises to transport coal blocks from the mining area to the crushing plant.
Present revision has been pressed on the following question of law: "(1) Whether the Tribunal was justified in denying input tax credit on fubricants consumed in dumpers ie Heavy Earth Moving Machineries (HEMM's) being capital goods as per Section
The judgment continues below.
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